California Revenue and Taxation Code

§ 7286.55

RTC § 7286.55 Effective Jan 1, 1996Div. 2 · Part 1.7 · Ch. 2.94

Statute text

(a)In addition to the tax levied pursuant to Part 1.5 (commencing with Section 7200), and any other tax authorized by this part, the Board of Supervisors of the County of San Joaquin may impose a transactions and use tax by adoption of an ordinance in accordance with this part if each of the following conditions are met:

(1)The ordinance imposing the tax is submitted to and approved by the voters of the county in accordance with Article 3.7 (commencing with Section 53720) of Chapter 4 of Part 1 of Division 2 of Title 5 of the Government Code.

(2)The tax is imposed at a rate of .125 percent for a period not to exceed 10 years.

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Legislative history

Added by Stats. 1995, Ch. 895, Sec. 2. Effective January 1, 1996.